Penalty Imposed u/s 78(5) of Rajasthan Sales Tax Act Without Second Opportunity After 15-Year Delay.

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....Imposition of penalty - when an opportunity was already granted, second opportunity, in the facts and circumstances of the case and that too after fifteen years, is not required to be given. Therefore, penalty under Section 78(5) of the Rajasthan Sales Tax Act, 1994 has to be imposed - HC....